The Commissioners for HM Revenue and Customs v Total Technology (Engineering) Limited: [2012] UKUT 418 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Bishopp on 29 November 2012.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
29 November 2012

Read the full decision in The Commissioners for HM Revenue and Customs v Total Technology (Engineering) Limited: [2012] UKUT 418 (TCC).

VAT Default surcharge — penalty of £4,260.26 — whether disproportionate— no — principles to be taken into account by Tribunal.

Published 1 December 2016